Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Refund - Constitutional architecture of CGST Act, 2017, IGST Act 2017, SGST and UGST Acts as well as width, ambit and application of Section 6 of CGST and SGST Acts - Appointment of Central Tax and State Tax officers - Right from the day the final hearing commenced all the aforesaid matters were taken up for hearing together. This Court did not advice any counsel to argue in a particular manner or not to argue at all. It is only when the petitioner concluded their arguments that this Court called upon learned counsel for respondents to argue. Today to state that learned counsel for respondents should confine their arguments to the issue of law - question of law cannot be decided in a vacuum. The facts put forward by the respondents would help the Court in determining the question of law correctly - Till further order, no refund to be granted. - HC
Refund - Constitutional architecture of CGST Act, 2017, IGST Act 2017, SGST and UGST Acts as well as width, ambit and application of Section 6 of CGST and SGST Acts - Appointment of Central Tax and State Tax officers - Right from the day the final hearing commenced all the aforesaid matters were taken up for hearing together. This Court did not advice any counsel to argue in a particular manner or not to argue at all. It is only when the petitioner concluded their arguments that this Court called upon learned counsel for respondents to argue. Today to state that learned counsel for respondents should confine their arguments to the issue of law - question of law cannot be decided in a vacuum. The facts put forward by the respondents would help the Court in determining the question of law correctly - Till further order, no refund to be granted. - HC
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